Step-by-step guides for ITR filing, PAN-Aadhaar linking, Form 26AS & AIS download, advance tax payment, TDS certificates, e-verification, and refund status tracking.
How-To Guides
Income Tax Portal Step-by-Step
PAN-Aadhaar Link — Step-by-Step
01
Visit incometax.gov.in
Go to incometax.gov.in → Quick Links → "Link Aadhaar" (available without login). Or login → Profile → Aadhaar Linking.
02
Enter PAN and Aadhaar Details
Enter your 10-digit PAN number, 12-digit Aadhaar number, and name as per Aadhaar. Tick checkbox if only Year of Birth is mentioned in Aadhaar (not full date).
03
Pay Late Fee (If Applicable)
Post June 30, 2023 deadline: pay ₹1,000 late fee via e-Pay Tax (Challan 280, Minor Head 500) before linking. Keep the challan payment details handy.
04
Validate Aadhaar OTP
Click "Link Aadhaar" → OTP is sent to Aadhaar-registered mobile number. Enter OTP within 15 minutes. If mobile not updated with Aadhaar, visit Aadhaar centre for biometric update.
05
Check Linking Status
Quick Links → "Link Aadhaar Status" → Enter PAN → Status shows: Linked, Not Linked, or Pending Validation. UIDAI validates Aadhaar details against database.
Key Note: PAN-Aadhaar linking is mandatory. Unlinked PAN becomes inoperative — you cannot file ITR, receive refunds, or conduct high-value transactions. Link immediately to avoid ₹1,000 fee escalation.
Portal Registration / Login — Step-by-Step
01
New User Registration
Visit incometax.gov.in → "Register" → Select user type: Individual (PAN), Company (PAN), Tax Deductor (TAN), Bank/NBFC, etc. Enter PAN as your primary identifier.
02
Validate Basic Details
System fetches your name, DOB/DOI, and mobile/email from PAN database. Verify these. Discrepancies must be corrected via NSDL/UTI PAN correction before proceeding.
03
Set Password & Security
Create a strong password (8+ chars, upper/lower/number/special). Set security questions. Register both primary and secondary email/mobile for OTP-based login.
04
Aadhaar OTP / EVC Verification
Verify registration using Aadhaar OTP (preferred) or EVC from bank/demat account. This completes your e-filing registration.
05
Login Methods
Login with: PAN + Password (recommended), Aadhaar OTP, Net banking SSO (for some banks), or DSC (for companies/firms). Enable 2FA for security under Profile → Security settings.
Key Note: Use your registered mobile/email carefully — OTPs for all critical actions (filing, refund claims, profile changes) are sent here. Keep them updated under My Profile → Contact Details.
ITR Filing — Step-by-Step
01
Select the Right ITR Form
ITR-1 (Sahaj): Salaried, one house, other income <₹50L. ITR-2: Capital gains, multiple houses, foreign income (no business). ITR-3: Business/profession income. ITR-4: Presumptive scheme. ITR-5/6/7: Firms, companies, trusts.
02
Login → File Income Tax Return
Login → e-File → Income Tax Returns → File Income Tax Return → Select Assessment Year → Select Filing Type (Original/Revised) → Select Mode (Online/Offline).
03
Pre-filled Data Verification
Pre-filled data from Form 26AS, AIS, Form 16 is auto-populated. Verify: salary income, TDS deducted, interest income, capital gains (securities/property), dividend income.
04
Fill Deductions & Exemptions
Declare deductions: 80C (PPF, LIC, ELSS, home loan principal — max ₹1.5L), 80D (medical insurance), 80TTA (savings interest), HRA exemption. Choose New Regime (lower rates, no deductions) or Old Regime.
05
Compute Tax & Check Tax Payable
System computes tax. If tax payable > 0, pay Self-Assessment Tax via Challan 280 (incometax.gov.in → e-Pay Tax) and enter challan details in ITR. Allow 24–48 hours for challan to reflect.
06
Submit ITR
Preview the return → Validate all schedules → Submit. ITR is submitted. A 15-digit Acknowledgement Number (ITR-V/ITR-Acknowledgement) is generated. Check for any defects under pending actions.
07
e-Verify ITR
e-Verify within 30 days of filing: Aadhaar OTP (instant, recommended), Net Banking EVC, Bank Account EVC, or Demat Account EVC. Without e-verification, ITR is not treated as valid — you must send signed ITR-V to CPC Bengaluru by post.
Key Note: Pre-fill data from AIS (Annual Information Statement) is more comprehensive than Form 26AS. Always cross-check pre-filled data with your actual income — errors in pre-fill can lead to notices if corrected post-filing.
Form 26AS & AIS — Step-by-Step
01
Access Form 26AS
Login → e-File → Income Tax Returns → View Form 26AS. OR TRACES portal (tdscpc.gov.in) → Log in as Taxpayer → View Tax Credit. Shows TDS, TCS, advance tax, self-assessment tax paid.
02
Download Form 26AS as PDF
On TRACES: Select Assessment Year → Select format (PDF/text) → Enter verification code → Download. PDF is password-protected — password is your PAN in capital letters + DOB (DDMMYYYY). E.g., ABCDE1234F01011990.
03
Access AIS (Annual Information Statement)
Login → Services → Annual Information Statement (AIS). AIS is a comprehensive 360-degree view: salary, dividend, interest, securities transactions, mutual funds, foreign remittances, GST turnover.
04
Download AIS
AIS → View AIS → Select year → Download as PDF or JSON. AIS has two parts: Part A (general info, Aadhaar, PAN) and Part B (financial transactions from multiple sources).
05
TIS (Taxpayer Information Summary)
TIS is a simplified version of AIS — shows aggregate values by category (salary, dividend, interest, etc.) that pre-fill into your ITR. If AIS value differs from your records, submit feedback before filing.
06
Submit AIS Feedback
If you find incorrect information in AIS: Click on the transaction → "Submit Feedback" → Select reason (information is correct / income not received / income related to other PAN / duplicate / other). Feedback updates TIS but does not change AIS source.
Key Note: AIS now includes crypto transactions, offshore account information, and foreign travel spends. Even if not in Form 16, these must be declared in ITR. The IT department cross-checks AIS with your filed ITR.
Advance Tax & Challan 280 — Step-by-Step
01
Who Must Pay Advance Tax
Pay advance tax if estimated tax liability for the year > ₹10,000. Salaried with only salary income (TDS covered by employer) are generally exempt. Mandatory for: business income, capital gains, rental income, freelance income.
02
Advance Tax Due Dates
15 June: 15% of estimated tax. 15 September: 45% cumulative. 15 December: 75% cumulative. 15 March: 100%. Presumptive scheme taxpayers: 100% by 15 March. Missing instalments attract interest under Sec 234B/234C.
03
Visit incometax.gov.in → e-Pay Tax
Login → e-File → e-Pay Tax. Or direct link: eportal.incometax.gov.in/iec/foservices/#/e-pay-tax. Also available without login using PAN.
04
Select Challan & Type
Select Challan 280 (Income Tax). Select type: 100 = Advance Tax, 300 = Self-Assessment Tax, 400 = Tax on Regular Assessment. Select Assessment Year (advance tax: current AY, e.g., for FY 2025-26 select AY 2026-27).
05
Payment
Enter tax amount breakup: Basic tax, Surcharge, Education Cess, Interest (if any). Pay via Net Banking, UPI, Debit Card, or NEFT/RTGS. Challan counterfoil with BSR Code, Date, and Challan Serial Number is generated — save this.
06
Challan Reflection in 26AS
Paid challan reflects in Form 26AS Part C (within 3–5 days for online payment). Enter the BSR Code, Challan Serial Number, and Date of Payment when filing ITR.
Key Note: Underestimating and underpaying advance tax is common. Use the tax calculator on incometax.gov.in to estimate your liability. Interest under Sec 234B/234C can add 1–3% to your tax bill.
TDS Certificate Download — Step-by-Step
01
Form 16 (Salary TDS) — from Employer
Form 16 is issued by your employer by 15 June each year. Ask HR/payroll to download from TRACES and share. Form 16 Part A (TDS) is digitally signed from TRACES; Part B is employer-generated.
02
Form 16A (Non-salary TDS) — from Deductor
Form 16A covers TDS on interest, rent, professional fees, etc. Deductors (banks, companies) download from TRACES and issue by 15 days from TDS return due date.
03
Verify Authenticity
All genuine TDS certificates have a TRACES verification option. Visit tdscpc.gov.in → Verify TDS Certificate → Enter certificate details. This confirms the certificate was generated from TRACES.
04
Self-Download TDS from TRACES
Login to TRACES as Taxpayer → Downloads → Form 26AS shows all TDS entries. For Form 16A as taxpayer: not directly downloadable — request the deductor to provide it.
05
TDS Mismatch Resolution
If TDS in Form 26AS differs from Form 16: first check with deductor (they may not have deposited or filed). File ITR based on actual income earned, not TDS credit. Raise grievance on Aaykar Sampark Kendra (ASK) if TDS not reflecting.
Key Note: Never file ITR based only on Form 16. Cross-check with AIS and Form 26AS — employers sometimes make errors in TDS filing. Any excess TDS credit you are not aware of may lead to a refund you didn't claim.
Refund Status & Reissue — Step-by-Step
01
Check Processing Status First
Refund is only issued after ITR is processed (typically 15–45 days after e-verification). Login → e-File → Income Tax Returns → View Filed Returns → Check "Processing Status". Status must show "ITR Processed" before refund.
02
Check Refund Status
Login → e-File → Income Tax Returns → View Filed Returns → Refund Status. OR visit tin-nsdl.com → Services → Status of Tax Refunds → Enter PAN + Assessment Year.
03
Refund via CPC Bengaluru
Refund is processed by CPC (Centralized Processing Centre), Bengaluru. Credit is made to your pre-validated bank account (added in profile) via NECS. SMS and email notification is sent.
04
Refund Failed / Returned
If refund fails (wrong bank account, closed account): Login → Services → Refund Re-issue Request → Select Assessment Year → Choose bank account (must be pre-validated and EVC-linked) → Submit.
05
Pre-validate Bank Account
Profile → My Bank Account → Add Bank Account → Enter IFSC, account number → Validate via EVC (Net banking OTP). Only pre-validated accounts receive refunds. Aadhaar-linked account gets priority.
06
Contact CPC for Refund Delay
If no refund after 6 months from filing: Contact CPC Bengaluru (1800-103-0025) or raise grievance at e-Nivaran portal (incometax.gov.in → Grievances → Submit Grievance).
Key Note: Refund timeline: Typically 15–45 days for e-filed + e-verified returns with no defects. If ITR has discrepancies (AIS vs. ITR mismatch), CPC may issue a defective return notice (139(9)) that delays processing.
Quick Reference
Which ITR Form to Use?
| ITR Form | Who Should File | Income Types Covered | AY 2025–26 Due Date |
|---|---|---|---|
| ITR-1 (Sahaj) | Salaried individuals, pensioners | Salary, one house, other income (total < ₹50L) | 31 Jul 2025 |
| ITR-2 | Individuals/HUF (no business income) | Salary, capital gains, multiple houses, foreign income | 31 Jul 2025 |
| ITR-3 | Individuals/HUF with business/profession | Business income, professional income, all other income | 31 Oct 2025 (if audit) |
| ITR-4 (Sugam) | Presumptive scheme taxpayers | Business (Sec 44AD), profession (44ADA), transport (44AE) | 31 Jul 2025 |
| ITR-5 | Firms, LLPs, AOPs, BOIs | All income types for partnership/LLP entities | 31 Oct 2025 |
| ITR-6 | Companies (other than Sec 11 exempt) | All income types for companies | 31 Oct 2025 |
| ITR-7 | Trusts, political parties, research institutions | Charitable/religious trusts, Sec 139(4A/4B/4C/4D) entities | 31 Oct 2025 |
Common Questions
Income Tax Portal FAQs
What is the difference between old and new tax regime?+
Old regime: lower slabs but allows all deductions (80C, 80D, HRA, LTA, etc.). New regime (default from FY 2023-24): lower flat rates but most deductions are not available. New regime is now default — you must explicitly choose old regime if beneficial.
Can I file a revised ITR after submission?+
Yes. You can file a revised return under Section 139(5) any time before the end of the relevant assessment year or before completion of assessment, whichever is earlier. E.g., for AY 2025-26, revise before 31 March 2026.
What happens if I miss the ITR filing deadline?+
You can file a belated return under Section 139(4) by 31 December of the assessment year with a late fee: ₹5,000 (if income > ₹5L) or ₹1,000 (if income ≤ ₹5L). Loss carry-forward is not allowed in belated returns.
My TDS was deducted but refund is not processed. Why?+
Common reasons: ITR not e-verified, ITR under scrutiny/defect notice, AIS mismatch, bank account not pre-validated. Check ITR status in e-File → View Filed Returns. Address any pending actions shown there.
How do I check if my employer paid TDS to the government?+
Check Form 26AS (tax credits) and AIS. If TDS deducted by employer is not reflecting in Form 26AS, the employer has not deposited or has made filing errors. Contact HR/accounts team. You can also check on TRACES.
What is ITR-V and do I need to send it?+
ITR-V is the acknowledgement PDF of your filed return. You only need to send the signed physical copy to CPC Bengaluru if you did NOT e-verify. If e-verified (Aadhaar OTP, net banking), no physical submission is needed.